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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Default in payment of service tax - Prosecution proceedings ...

Service Tax

November 29, 2023

Default in payment of service tax - Prosecution proceedings against the director of the company - offence punishable u/s 89 of Finance Act, 1994 r.w.s. 9 and 9AA of Central excise Act - Period covered is 2011-12 to 2015-16 - Prosecution launched in 2018 - If the Legislature itself thought of clarifying the position of law, it would not be appropriate for the Court to assume that something else and then to go on to punish the person for criminal offences - Proceedings quashed - HC

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